GST Invoice for an AMC Service Contract
A GST tax invoice for an AMC must show your GSTIN, invoice number and date, the customer's details, the service's SAC code, taxable value, the CGST/SGST or IGST split, place of supply, and a signature.
The correct SAC code and rate depend on what the contract actually covers, so confirm them with your CA before fixing them in your billing system.
This post is general information for service companies, not tax advice. GST rates and notifications change, so always check the current CBIC schedule.
What must a GST tax invoice for services contain?
Rule 46 of the CGST Rules, 2017 lists the particulars. For a services invoice, a Tally Solutions guide lists these fields:
- Supplier name, address and GSTIN
- Invoice number, a serial number unique within the financial year
- Invoice date
- Recipient name, address and GSTIN, if the recipient is registered
- Place of supply, shown by state code
- SAC (Services Accounting Code) in place of an HSN code
- Description of the service
- Taxable value, after any discount given before the supply
- Tax rate and amount, shown separately for CGST, SGST/UTGST or IGST
- Authorised signatory's signature or digital signature
Quantity and unit are not required for services. For inter-state supplies the place of supply must show both the state name and the two-digit state code, and the document should be titled "Tax Invoice". See what a GST invoice must legally contain for the same field list applied across any business.
Which SAC code applies to an AMC?
AMC does not have its own code. The code follows the service: repair and maintenance of the machine type. The 9987 group covers maintenance, repair and installation services. Third-party code directories list SAC 998719, "Maintenance and repair services of other machinery and equipments", as a catch-all for machinery, showing 18% for it.
No source confirms medical imaging equipment AMC under a specific code, and sources describe 998719 differently from each other. Do not copy a code from a competitor's invoice - ask your CA which code fits your contract and write it down in your master data once.
What is the GST rate on AMC services?
Directories commonly cite 18% as the general rate for heading 9987 - 9% CGST plus 9% SGST for an in-state supply, or 18% IGST for an inter-state supply. Some sub-entries in 9987 carry other rates, and the schedule has been amended as recently as September 2025. The rate that applies is the one for your actual supply on the invoice date - check it on the official CBIC rate notifications or with your CA.
CGST + SGST or IGST: which one?
| Situation | Tax shown on invoice |
|---|---|
| Your state and the place of supply are the same state | CGST + SGST (or UTGST) |
| Your state and the place of supply are different states | IGST |
For a hospital or imaging centre in another state, the place of supply and tax split change. Billing software should decide this from the state codes, not from a person's memory.
AMC GST invoice checklist
| Check | Why it matters |
|---|---|
| Customer GSTIN correct and state code matches | The buyer's input credit depends on it |
| SAC code and description match the contract | Wrong code can lead to wrong rate or questions in an audit |
| Taxable value is before tax and after pre-supply discounts | Avoids wrong tax calculation |
| CGST/SGST vs IGST matches place of supply | Most common tax split error |
| Invoice number is unique and in sequence | A required particular |
| Contract period and machine serial number in the description | Helps the customer's accounts team match payment |
| Spare parts billed separately, with their own HSN | Parts are goods, not services |
| Signature or digital signature present | A required particular |
Ask your CA how to bill parts supplied outside the contract.
How Anant AGI helps
Anant AGI's billing module stores documents with a CGST/SGST vs IGST split and HSN/SAC codes per line, and the equipment-service pack keeps AMC contracts, assets and service tickets in the same product. Whether a particular invoice is correct for your tax position is still a decision for you and your CA.
FAQ
Is GST charged on AMC?
Yes, AMC is a taxable supply of maintenance and repair service. The rate depends on the service entry that applies. Commonly cited for heading 9987 is 18%, but confirm the current rate.
Do I need a different invoice for the spare parts?
Parts are goods and carry an HSN code and their own rate. Ask your CA whether to bill them on a separate line or document.
Can I use my own invoice layout?
Yes, as long as every Rule 46 particular is present.
What if the customer is unregistered?
Registered-buyer details are required where the buyer is registered. Additional particulars apply for unregistered buyers above a value limit - check Rule 46 with your CA for the current limit.
How soon after the service must I issue the invoice?
Check Section 31 of the CGST Act and the related rules with your CA; this was not independently confirmed for services here.
Sources
- Tally Solutions, GST invoice format and mandatory fields: tallysolutions.com
- Busy, SAC 998719: busy.in
- Incorpx, heading 9987: incorpx.io